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TAXATION -OVERVIEW OF THEMES AND UNITS - Coggle Diagram
TAXATION
-OVERVIEW OF THEMES AND UNITS
Theme 1 - World of Taxation
Theme 2 - Jurisdiction to Tax
Theme 3 - Gross Income
Triggers
Amount in cash or otherwise
Receive by or
Acccrue to
Not of a capital nature
Specific Inclusions
Theme 4 - Exempt Income
Theme 5 - Deductions
General deductions formula
Carrying on a trade
Expenditure and losses
Actually incurred
In the production of income
Not of a capital nature
Specific deductions
Prohibited deductions
Theme 6 - Capital Gains Tax
Theme 7 - Tax Admin +
Dispute Resolution
Theme 8 - Tax Avoidance
Evasion
Theme 9 - Taxable persons